Final Report on draft Regulatory Technical Standards

02/02/2021 | ESMA

1. Executive Summary

The European Supervisory Authorities (ESAs) have developed through the Joint Committee (JC) draft Regulatory Technical Standards (RTS) with regard to the content, methodologies and presentation of sustainability-related disclosures under empowerments Articles 2a, 4(6) and (7), 8(3), 9(5), 10(2) and 11(4) of Regulation (EU) 2019/2088 (hereinafter Sustainable Finance Disclosure Regulation “SFDR”). The draft RTS text and accompanying Annexes set out proposal in these areas. They reflect the responses to a Consultation Paper (JC 2020 16) published on 23 April 2020. The draft RTS also contain templates for pre-contractual and periodic product disclosures that were subject to an online public survey and to two consumer testing exercises conducted in the Netherlands and Poland. In line with the empowerment in Article 4(6) SFDR, the ESAs also sought input from the Joint Research Centre of the European Commission and the European Environment Agency as referred to in Article 4(6) SFDR. The draft RTS relate to several disclosure obligations under the SFDR regarding the publication of: 

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